2012 (4) TMI 386

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....ndran:   These appeals are directed against Order-in-Original No.31/VDR-II/MP/05, dt.21.02.2006 & Order-in-Original No.06/VDR-II/WELSPUN/ BRH/COMMR/08-09, dt.20.9.08   2. The relevant facts that arise for consideration are that the appellant herein is engaged in manufacture of Mild Steel Submerged Arc Welded Pipes (SAW pipes) falling under Chapter 73 of First Schedule to Customs Ex....

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....nism. The lower authorities, in both cases, have confirmed the demand along with interest and also imposed penalties. Aggrieved by such an order, the appellants are before us.   3. Ld.Counsel on behalf of the appellant would submit that as regards the liability of Service Tax on the commission paid to the agent situated abroad by reverse charge mechanism is now a settled law, inasmuch as p....

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....of Larger Bench of the Tribunal in the case of ABB Ltd - 2009 (15) STR 23 (Tri-LB), will squarely cover the issue in their favour and it is his submission that the said judgment is upheld by Hon'ble High Court of Karnataka as reported in 2011 (23) STR 97 (Kar.HC). It is his submission that both the issues are now decided in favour of the appellant.   5. Ld.SDR would reiterate the findings ....

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.... of CENVAT Credit on the Service Tax paid on outward transportation of the goods, we find that the said denial is based upon the definition of Rule 2(l) of CENVAT Credit Rules, 2004 and the period involved in this case is from January 2005 to December 2006. We find that the Larger Bench of the Tribunal in the case of ABB Ltd (supra), have held that the CENVAT Credit on the Service Tax paid on outw....